Most dwellings are subject to Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, whether you own or rent it. Each dwelling has been put into one of eight bands according to its market value on the 1st April 1991.
Bands and values
| Valuation bands |
Range of capital values |
Multiplier to band D |
| A |
Up to and incl. £40,000 |
6/9th |
| B |
£40,001 to £52,000 |
7/9th |
| C |
£52,001 to £68,000 |
8/9th |
| D |
£68,001 to £88,000 |
1x |
| E |
£88,001 to £120,000 |
11/9th |
| F |
£120,001 to £160,000 |
13/9th |
| G |
£160,001 to £320,000 |
15/9th |
| H |
More than £320,000 |
2x |
You can find out which valuation band your property has been put into by contacting the Council Tax team or by visiting the Directgov website.
Current Council Tax charges for Bath & North East Somerset:
Council Tax charges from 1st April 2012
Previous year's charges:
Charges for 2011/12
Charges for 2010/11
Appealing against the band in which your property has been put
Your property band was not calculated by Bath & North East Somerset Council, but by an officer of the Inland Revenue known as 'The Listing Officer'. Therefore all appeals about banding must be made to the Valuation Office Agency (see the Directgov website for details).
You can only appeal against the band in which your property has been put, in the following cases:
- Where there has been a material increase in the property's value such as adding an extension or other building or engineering work. In this case the property would only be re-valued if you sell the property and then the new owners would be liable for any increase in Council Tax.
- Where there has been a material decrease in the value of the property such as demolishing part of the property, a change in the physical state of the local area, or where you start or stop using part of your dwelling for running a business or you change the balance between business and domestic use.
- Where the listing officer has altered a list without a proposal having been made by a taxpayer.
- If you become the taxpayer of a dwelling for the first time. Your appeal must be made within six months of taking the property over, but if the same appeal has already been considered and determined by a valuation tribunal, it cannot be made again. You can also appeal on the banding of a new property. The appeal must be made within six months of taking ownership.
If you make an appeal against your band, you must still pay your Council Tax at the current rate. If your appeal is successful we will refund any Council Tax that you have overpaid. For further information on making an appeal against your banding, please telephone the listing officer on 03000 501 501 or visit the Directgov website.